IC 6-8.1-1-11: "Responsible person"; determination of "responsible person" made separately for each tax

Sec. 11. (a) Except as provided in 6-8.1-18, "responsible person" means a person that:

(1) is an individual conducting business as a sole proprietor or an employee, contractor, officer, or member of an applicable business entity; and

(2) has a duty to remit listed taxes held in trust for the department or a political subdivision.

(b) For purposes of this section, "applicable business entity" means a partnership, corporation, limited liability company, trust, estate, or other combination of individuals or entities that is required to collect, withhold, or remit a tax held in trust.

(c) The determination that a person is a responsible person for a tax held in trust shall be made separately for each tax.